Charities, Commercial, Councils, FBT, Payroll, Public
Pooled cars and the Reportable Fringe Benefits exclusion
Pooled cars and the Reportable Fringe Benefits exclusion – when does it apply? One of more frequent Reportable Fringe Benefit...
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ATO/General, FBT, Public
Member Q&A – FBT travel and ongoing working from home arrangements
Question We are looking at the option of providing ongoing working from home (WFH) arrangements to our corporate staff based...
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ATO/General, FBT, Public
ATO finalises car parking fringe benefit ruling – what’s changed?
On 16 June 2021, the Commissioner issued Taxation Ruling TR 2021/2 ‘Fringe benefits tax: car parking benefits’ (‘the Ruling’), setting...
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ATO/General, FBT, Public
The Virgin Airlines FBT and car parking case – appealed by ATO
In the May 2021 TaxEd Update, we discussed the implications of the recent Virgin Australia Airlines Pty Ltd v FCT...
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ATO/General, FBT, Payroll, Public, Salary Packaging
ATO announces novated lease data matching project
ATO announces data matching program on novated leases – employer implications? The ATO has advised it will be undertaking a...
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FBT, Public, Salary Packaging
Arrangements to access the FBT remote area housing exemption – what to watch out for
Non-arms length remote area housing arrangements? In 2020, in a three-part series (*links listed at the end of this article)...
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FBT, Public
Member Q&A – When can you apply the 1/3rd FBT base value reduction?
Question In getting ready for the 2021/22 FBT year we are just wanting to clarify our understanding around when is...
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FBT, Public
Looking into a recent case regarding car parking fringe benefits: Virgin Australia Airlines Pty Ltd v FCT
It is not often there is a court decision involving the interpretation of provisions of the Fringe Benefits Tax Assessment...
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ATO/General, FBT, Public
Another look at the FBT treatment of equipment used in various work from home scenarios
We continue to get many questions seeking clarification regarding the FBT rules regarding how to treatment equipment ‘provided’ for use...
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FBT, Public
Member Q&A: Can the operating cost method be used even if no logbook has been kept?
Question We have had many staff home garage cars due to COVID lockdown and these cars were only driven for...
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FBT, Public
FBT Return lodgement dates, Rates and Thresholds for 2021/22
Below we have compiled a quick reference guide of the key FBT rates and thresholds for 2021/22 including a comparison...
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FBT, Public
Managing employee relocation costs in a tax effective manner
We have recently completed our annual FBT Roadshow and once again many of the complexities of FBT were revealed through...
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